The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
From this study, it. is concluded that variation in forearm and elbow posiÂ­. tions does affect ulnar variance and that there is a. necessity for insistence on a standard positioning for. ulnar variance measurement. To reproducibly obtain this wrist and forearm posiÂ­.